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Evans Products uses a process costing system with two processing departments: the Mixing Department and the Finishing Department. In June, unit costs incurred by the Mixing Department amounted to $4.00 per unit. Unit costs transferred to the finished goods warehouse during the month amounted to $22. Work-in-process inventories are reduced to zero each month. 35,000 units were transferred to Finishing Department. The entry to record the sale of 3,500 units in June would include: A. A debit to Finished Goods Inventory of $77,000. OB. A debit to Cost of Goods Sold of $77,000. OC. A debit to Work-in-Process Inventory, of $77,000. OD. A credit to Cost of Goods Sold of $77,000